MISSISSIPPI LEGISLATURE
2014 Regular Session
To: Ways and Means
By: Representative Smith (39th)
AN ACT TO REPEAL SECTIONS 75-23-1 THROUGH 75-23-27, MISSISSIPPI CODE OF 1972, WHICH PROVIDE FOR THE "UNFAIR CIGARETTE SALES LAW," ESTABLISH DEFINITIONS, AND PROVIDE FOR THE ENFORCEMENT OF THE ARTICLE BY THE DEPARTMENT OF REVENUE; TO AMEND SECTION 27-69-5, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Sections 75-23-1, 75-23-3, 75-23-5, 75-23-7, 75-23-9, 75-23-11, 75-23-13, 75-23-15, 75-23-17, 75-23-19, 75-23-21, 75-23-23, 75-23-25 and 75-23-27, Mississippi Code of 1972, known as the Unfair Cigarette Sales Law, are hereby repealed.
SECTION 2. Section 27-69-5, Mississippi Code of 1972, is amended as follows:
27-69-5. (1) Every
distributor, wholesaler, dealer or retailer who desires to become engaged in
the sale or use of tobacco upon which a tax is required to be paid shall file
with the commissioner an application for a permit to engage in such business.
The application for a permit shall be filed on blanks to be furnished by the
commissioner for that purpose. The application must be subscribed and sworn to
by the person owning the business, or having an ownership interest in the
business. If the applicant is a corporation, a duly authorized agent shall
execute the application. The application shall show the name of such person,
and in case of partnership, the name of each partner, the person's post-office
address, the location of the place of business to which the permit shall apply,
and the nature of the business in which engaged, and any other information the
commissioner may require. No distributor, wholesaler, dealer or retailer shall
sell any tobacco until the application has been filed, the prescribed permit
fee paid, and the permit obtained. Except as otherwise provided in this
subsection, the permit shall expire on January 31 of each year. However, a
retail permit shall continue in force during the time that the permit holder to
whom it is issued continues in the same business at the same location unless
such permit is revoked by the commissioner for cause or is revoked pursuant to
any provision of Section 27-70-1 et seq., * * * Sections
75-23-31 through 75-23-43, or the Mississippi Juvenile Tobacco Access
Prevention Act in Sections 97-32-1 through 97-32-23.
(2) An application shall be filed, and a permit obtained for each place of business owned or operated by each distributor, wholesaler, dealer or retailer.
(3) Upon receipt of the
application and any permit fee provided for in this chapter, the commissioner
may issue to every distributor, wholesaler, dealer or retailer, for the place
of business designated, a nonassignable permit, authorizing the sale or use of
tobacco in the state. The permit shall provide that it is revocable, and may
be forfeited or suspended upon violation of any provision of this chapter, the
Mississippi Tobacco Youth Access Prevention Act of 1997, Section 27-70-7 et
seq., * * *
Sections 75-23-31 through 75-23-43, or any rule or regulation adopted by
the commissioner. If the permit is revoked or suspended, the distributor,
wholesaler, dealer or retailer shall not sell any tobacco from the place of
business until a new permit is granted, or the suspension of the old permit
removed.
(4) A permit cannot be transferred from one person to another, and the permit shall at all times be publicly displayed by the distributor, wholesaler, dealer or retailer in his place of business so as to be seen easily by the public. A permit may be refused to any person previously convicted of violations of this chapter or Section 27-70-1 et seq.
(5) Information contained on a permit may be disclosed to the holder of a wholesaler's permit, to law enforcement agencies of the federal government, state or any political subdivision of the state, and to the Attorney General and federal agencies responsible for administering tobacco laws.
SECTION 3. This act shall take effect and be in force from and after July 1, 2014, and shall stand repealed from and after June 30, 2014.